积极适应竞争环境的不断变化,努力控降成本,并不断探索优化其手段方法,提高控降成本的水平,不仅是生产企业内在管理的要求,也是落实公司发展战略的根本步骤。 独山子炼油厂在实践中发现,尽管炼厂管理较细,但在成本管理上仍然存在预算缺乏过程支撑、总费用指标难硬化等问题。在财务管理实践中,服 Actively adapt to the ever-changing competitive environment, and strive to control costs, and continue to explore ways to optimize its methods and improve the level of control costs, not only the inherent management requirements of production enterprises, but also the implementation of the company’s development strategy of the fundamental steps. In practice, Dushanzi Refinery discovered that although the refinery management is fine, there still exist some problems such as the lack of process budget support and the difficulty of the total cost index in the cost management. In financial management practice, service